Taxation statistics 2009–10

Frequently Asked Questions Contents General notes Chapter downloads Detailed tables and description Return forms and other publications 01 Summary of Australian tax statistics 02 Personal tax 03 Companies and petroleum resource rent tax 04 Superannuation funds 05 Partnerships 06 Trusts 07 Capital gains tax 08 Fringe benefits tax 09 Payments and transfers through the income tax system 10 Charities and deductible gifts 11 International taxation 12 GST and other taxes 13 Excise 14 Fuel schemes 15 Superannuation system 16 Pay as you go 17 Cost of taxation compliance 18 Industry benchmarks 19 Individual sample file Previous editions of Taxation statistics

Preface Welcome to the 2012 edition of Taxation statistics. Each edition of Taxation statistics is a broad collection of data compiled from income tax returns (in this case for the 2009–10 income year) and other information provided to the ATO such as goods and services tax (GST) annual returns and business activity statements (here, for the 2010–11 financial year) It covers taxation (including income tax, GST and fringe benefits tax), excise and fuel schemes, superannuation, the Higher Education Loan Program and payments, and transfers through the Australian taxation system. It continues to provide data on the time-based cost of compliance and industry benchmarks in the form of financial and activity statement ratios. The aim is to make data available for researchers and the broader community. This information helps us as a community to better understand the practical operation of Australia’s taxation and superannuation systems, as well as aspects of the broader environment in which these systems operate. As I noted last year, the data in Taxation statistics also adds to our picture of the Australian community – including distribution of taxable income across the country; sources of income; and data about business and work-related expenditure. Each year we endeavour to improve Taxation statistics. This year improvements include: · statistics on the new first home saver account initiative · new statistics on the Higher Education Loan Program and workplace giving programs · a more user-friendly format for the chapter tables on our website · the addition of new detailed tables in several chapters. The CD-ROM attached to the back of the book contains a more comprehensive version of Taxation statistics, including all detailed tables. This more comprehensive version can also be accessed at www.ato.gov.au. It contains links to the relevant return form guides and other explanatory material that show what information must be reported under each label on the relevant forms, schedules or statements. In addition, to assist more advanced researchers, we can make available a file containing a 1% confidentialised sample of individual tax return information. You can request access to this file through the email address below. Lastly, there is also information about changes to tax laws that may have affected the figures in Taxation statistics 2009–10. I welcome your suggestions or comments. Email them to taxstats@ato.gov.au. Michael D’Ascenzo Commissioner of Taxation

Please visit the Australian Taxation Office website at www.ato.gov.au